https://www.taxtmi.com/caselaws?id=159119 Purchase tax under section 5A of the Kerala General Sales Tax Act was leviable where the goods remained taxable under the Act, even though sales by a newly set up small-scale industrial unit were exempt under a notification limited to that class of sellers. The exemption operated only at the seller's level and did not amount to a total exemption of the commodity at all stages of sale. Earlier decisions on complete commodity exemption were distinguished, and authorities applying purchase tax to class-based exemptions were followed. The assessee's purchase of resin was therefore taxable in its hands, and the contrary view of the Tribunal was unsustainable. en-us Wed, 11 Feb 1998 00:00:00 +0530 Fri, 15 Nov 2013 18:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159119 Purchase tax under section 5A of the Kerala General Sales Tax Act was leviable where the goods remained taxable under the Act, even though sales by a newly set up small-scale industrial unit were exempt under a notification limited to that class of sellers. The exemption operated only at the seller's level and did not amount to a total exemption of the commodity at all stages of sale. Earlier decisions on complete commodity exemption were distinguished, and authorities applying purchase tax to class-based exemptions were followed. The assessee's purchase of resin was therefore taxable in its hands, and the contrary view of the Tribunal was unsustainable. Case-Laws VAT and Sales Tax Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159119